Solar power companies may also carry out R&D to advance solar tracking technology, which can help to increase the amount of sunlight captured by solar panels. 

For instance, they may investigate ways to improve the accuracy and speed of solar trackers or develop new types of trackers that are more efficient.

Solar power companies may also invest in R&D to develop innovative energy storage systems that can store excess solar power generated during the day and release it during times of low sunlight. This can help to ensure a steady supply of energy and make solar power a more reliable source of electricity.

Solar power companies may invest in R&D to develop new materials for solar panels that are more efficient, durable and cost-effective. For instance, they may research new types of photovoltaic materials, such as perovskite, that can be incorporated into solar panels to increase their energy conversion efficiency.

Finally, solar power companies may invest in R&D to explore new applications for solar power beyond traditional electricity generation. 

For example, they may investigate ways to use solar power for desalination, heating and cooling or powering electric vehicles.

Companies may also carry out R&D activities to improve the design of solar panels to enhance their performance and functionality.

For example, they may investigate ways to reduce the weight and thickness of panels, increase their flexibility or improve their ability to absorb sunlight.

Companies developing innovative manufacturing processes, automation technologies and quality control methods to improve the production efficiency, reduce costs and ensure consistent quality of solar panels may qualify for R&D tax relief.

Companies engaged in the research and development of integrated solar system solutions such as

• Grid integration
• Microgrids
• Smart grid technologies
  

 To optimize energy generation, consumption, and distribution may be eligible for R&D tax relief.